2018 Essential Services Assessment (ESA) statements have been generated and are now available to taxpayers via the Michigan Treasury Online (MTO). Statements are not transmitted or mailed to taxpayers. Through MTO, taxpayers can view the statement, view correspondence from Treasury, make changes to the statement, certify the statement, and pay the ESA liability.
ESA statements must be certified (approved) by the taxpayer and paid by Aug.15, 2018. The certification process is separate from the payment process. ESA payments must be made electronically; payments may not be mailed to the Department of Treasury. If payment is not paid by August 15, a late payment penalty of one percent of the outstanding balance per week will be added to the account, to a maximum of five percent. Failure to make payment by October 15 will result in rescission of the eligible manufacturing personal property exemption.
A taxpayer may amend a previously certified ESA statement through MTO on or before Sept.15, 2018. An amendment includes changes in acquisition costs reported and adding or removing a parcel. Any increase in ESA liability resulting in an amendment shall be subject to the one percent per week late penalty provision (as the original due date is Aug. 15, 2018).
For instructions on accessing and navigating MTO and submitting electronic ESA payments, visit the ESA website a www.michigan.gov/esa. If, after reviewing the information available, taxpayers have questions regarding EMPP or ESA, contact them at ESAQuestions@michigan.gov or 517 241 0310.